Environmental Accounting Information Disclosure Based On The Decoupling Index Of Water Resources

In recent years, with the rapid development of economy, people gradually realize that the relationship between the economy and the environment are closely linked, especially in the world generally face severe water crisis form, the shortage of water resources situation Chinese West to put in front of people, serious soil erosion, desertification constantly diffusion, the river basin continue to dry up, people destroy on water resources has been the Revenge of nature, water as a precious natural resources of human survival, with other natural resources has a very important position,in the article, there are few scholars pay close attention to water pollution. The western economic construction has made remarkable development achievements, however, at the same time, the environmental problems that developing economy followed, accelerate industrialized process caused by environmental problems appear, especially for the shortage of water resources in the West and its ecological environment is particularly worrisome. Corporate disclosure of environmental information and whether local economic growth on the environment dependence? How to decouple whether corporate disclosure of environmental information will have an impact on the local economy and the water resources?Based on the above viewpoints, this article from the perspective of decoupling the pollution of water resource and economic development based on environmental accounting, disclosure of corporate information as a starting point, consider the enterprise environment information disclosure behavior is enough to affect the local environment, and the media exposure of the local water pollution amount as another environmental disclosure, study the impact of the local water resources of the decoupling. The empirical results show that, there are significant negative correlation between the decoupling index of enterprises environmental information disclosure and water resources, namely environmental information disclosure behavior is conducive to the local water environment improvement, environmental information disclosure is more detailed, the decoupling degree of water resources is higher, at the same time, report to the local water resources pollution event the media will also affect the decoupling index on local water resources, and there is significant negative correlation. These whether disclosure behavior of internal or external disclosure of enterprises are closely linked with the state’s macroeconomic policies, further explained the state’s macroeconomic policies are gradually guide the enterprises tend to green production, in order to make the water resources and economy coordinated development from the benign, perfect the disclosure system and improve the social public awareness of environmental issues to put forward relevant suggestions.